DRC proposes GGR levy, with 50% for gambling oversight

Half of the proposed levy proceeds would support gambling regulation and measures to prevent excessive gambling, while the rate remains undecided.

Key takeaways:

• The DRC’s 2027 Draft Finance Bill proposes a Gambling and Games of Chance Sector Levy (RJAH) for legal entities operating gambling activities.
• The proposed levy would be calculated on gross gambling revenue (GGR), defined as stakes received minus winnings paid to players.
• Half of RJAH proceeds would go to the Public Treasury, with the remaining 50 per cent allocated to gambling regulation, supervision and measures to prevent excessive gambling.
• DGRAD would collect the levy, while CSJA would manage the allocation intended for regulatory activities.
• The draft does not specify the levy rate. The Minister of Finance would determine it through a ministerial order.

DRC.- The Democratic Republic of Congo (DRC) is proposing a gross gambling revenue (GGR)-based levy on gambling operators, with half of the proceeds allocated to industry regulation and supervision. The measure forms part of the country’s 2027 Draft Finance Bill, which was declared admissible by the National Assembly on October 30, 2026, and referred to its Economic and Financial Committee for further examination.

According to the DRC Ministry of Budget’s 2027 Draft Finance Bill, Articles 100–102 establish the proposed Gambling and Games of Chance Sector Levy (RJAH). It would apply to legal entities operating gambling and games-of-chance activities in the country.

Article 101 provides for the levy to be calculated on GGR, defined as the difference between the total stakes received and winnings paid to players.

Under Article 100, half of the revenue generated through the RJAH would go to the Public Treasury. The remaining 50 per cent would fund gambling-sector regulation and supervision, as well as measures to prevent and combat excessive gambling.

Article 102 assigns collection of the levy to the Directorate General of Administrative, Judicial, State and Participation Revenue (DGRAD). The 50 per cent allocation intended for regulatory activities would be managed by the Gambling Sector Monitoring Unit (CSJA).

The draft does not specify the percentage rate operators would be required to pay. Instead, Article 101 states that the Minister of Finance will determine the applicable rate, how GGR is calculated and the procedures governing declaration, assessment and payment through a ministerial order.

The proposal forms part of the government’s broader 2027 budget plans. In an announcement published on November 3, 2026, the DRC Prime Minister’s Office reported that Prime Minister Judith Suminwa Tuluka presented the draft Finance Bill to the National Assembly on October 29.

The DRC Prime Minister’s Office subsequently reported that, following two days of debate and responses from Suminwa to lawmakers’ concerns, the National Assembly declared the bill admissible on October 30. The announcement, also published on November 3, confirmed that the bill had been referred to the Assembly’s Economic and Financial Committee (ECOFIN) for detailed examination and possible amendments before returning to the plenary for consideration.

The proposed RJAH would establish a dedicated funding mechanism for gambling oversight, with the levy rate and implementation arrangements still to be determined through subsequent ministerial measures.

Frequently asked questions (FAQs)

• What is the proposed RJAH levy in the DRC? The RJAH is a proposed Gambling and Games of Chance Sector Levy. It would apply to legal entities operating gambling and games-of-chance activities in the DRC.
• How would the DRC gambling levy be calculated? The levy would be based on gross gambling revenue (GGR), calculated as the difference between stakes received and winnings paid to players.
• How would revenue from the RJAH levy be allocated? Half of the proceeds would go to the Public Treasury. The remaining 50 per cent would support gambling regulation and supervision, as well as measures to prevent and combat excessive gambling.
• Has the DRC confirmed the gambling levy rate? No. The 2027 Draft Finance Bill does not specify a rate. It states that the Minister of Finance will determine the applicable percentage and payment procedures through a ministerial order.